Platform for the interactive assessment and management of social contributory compliance (i.e. “V.e.R.A.”) 

INPS, with its message no. 3662 of 5 November 2024, has provided clarifications regarding the new platform for the verification and interactive management of social contribution compliance, also known as “V.e.R.A.”. 

The platform is a novelty that allows companies to know in advance the contribution situation of their company and thus the relevant Single Document of Contribution Regularity (i.e. “DURC”), in order to ensure full social contribution compliance. 

With the “Ve.R.A./Simulation DURC” procedure, specifically, the company’s legal representative and its intermediary can consult the company’s possible debt exposures and the simulation of the automatic procedure of compliance. 

At this time, the data on the platform only relate to the Private Employees’ management; however, INPS has specified that it will progressively allow similar implementations for the other managements. 

Available sections and technical specifications 

The “Ve.R.A.” procedure consists of two sections: 

– Regularity Verification (“Ve.R.A.”), 

– DURC simulation. 

The first one is functional for the management of all evidence and information that may require the activation of regularization procedures of social contribution, regardless of their relevance to the issue of the DURC. In particular, it sets out in sub-sections the nature of the taxpayer’s debts and their status, in order to allow for the verification of irregularities. 

The second, facilitates the taxpayer and his intermediary in identifying the obstacles to the issue of the automatic regularization of contributions, which, if not addressed in advance, will lead to the issue of an invitation to regularize contributions during the management phase of the regularization procedure within the “DURC Online” procedure. 

The simulation provides the company with three levels of reporting, ranging from optimal to where regulation is required: 

– First level (marked with a green dot): no evidence is available. 

– Second level (identified by a yellow dot): management where there is evidence, even if not relevant to contribution, that needs to be addressed. 

– Third level (marked with a red dot): anomalies to be regularized. 

Management of the service through an intermediary 

If the company decides to delegate the management of the platform to its intermediary, the INPS has specified that a further delegation, known as a “master delegation”, is required and is available on the INPS website.